Bug 14172: Acq: Orders without items missing from 'spent' list

Bug 14172: Acq: Orders without items missing from 'spent' list

If the item for an order had been deleted since or there was never
an item created for the order (subscription orders) those records
where missing from the "Spent" page in acquisitions.

Patch corrects the SQL to list the correct records.

To test:
- Create different orders for one fund and receive them
  - normal order with a few items
  - subscription order (no item)
  - normal order with an item, delete the item after receiving
  - include some freight cost in one of the invoices
- Compare the amount spent shown on the acq start page
  with the amount shown at the end of the 'spent' page
- Without the patch, the amounts don't match and not all
  received titles are listed
- With the patch, amounts should match and list shoudl be complete

Signed-off-by: Marcel de Rooy <m.de.rooy@rijksmuseum.nl>
Signed-off-by: Jonathan Druart <jonathan.druart@biblibre.com>
Signed-off-by: Tomas Cohen Arazi <tomascohen@gmail.com>
(cherry picked from commit ecc9eb33b7f2f7b0b770135633390e00244921c6)
Signed-off-by: Chris Cormack <chrisc@catalyst.net.nz>